Year 2017, Issue 4
Date published29.12.2017
Table of content
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Metody Kanev
Human Development– At StakeKeywords: change, "individual-society" relationshipSummary: The "individual-society" relationship has been studied as a basic functional mechanism, dominated by the organizing principle of social organization in its historically different social forms. It defends the thesis that today, human... The "individual-society" relationship has been studied as a basic functional mechanism, dominated by the organizing principle of social organization in its historically different social forms. It defends the thesis that today, human development has become such an organizing principle. Human development and social development, turning each other into a goal and mechanism for achieving it, are becoming more identical. This is actually the modern social ideal - achieving social structure that creates the best conditions and opportunities for developing the strengths and abilities of each person.DOI: -
Nadezhda Dimova
Pop-Up Shops - the New Trend in RetailSummary: New trends in retail impose new paradigms and new challenges not only on marketing activity but also on business successes of companies as a whole. Sometimes online sales are not enough to meet consumer needs. A new strategic... New trends in retail impose new paradigms and new challenges not only on marketing activity but also on business successes of companies as a whole. Sometimes online sales are not enough to meet consumer needs. A new strategic approach lies in the creation of the pop up shops. They are new, interesting, evoke emotions, create consumers a sense of expressiveness and urgency of the purchase, and at the same time provide good profits to companies that risk creating them. Only the future will show how successful the combination of traditional retail and pop stores are.DOI: -
Nadezhda Ivanova Popova – Yosifova
Conceptual Framework for Financial Reporting – Issues for Discussion and ProspectsSummary: The formation of the Conceptual Framework for Financial Reporting is a slow evolutionary process influenced by numerous economic, social and political factors worldwide. Recently, the contents of the framework has been intensively... The formation of the Conceptual Framework for Financial Reporting is a slow evolutionary process influenced by numerous economic, social and political factors worldwide. Recently, the contents of the framework has been intensively discussed by professional organizations, researchers in accounting and finance and other persons concerned. These issues become more and more live and significant, since the Conceptual Framework for Financial Reporting is designated for both facilitating International Accounting Standards Board (IASB) in improving the standards and guiding all parties concerned in their interpretation, as well as assisting any financial report compilers where the standards allow the choice of accounting policies. The present article shows an analysis of the basic issues in the contents of the Conceptual Framework for Financial Reporting, it presents a chronology of the development of the framework and discussions on publications of leading professional organizations and researchers.DOI: -
Nikolay Markov
State and Perspectives of the Situation Heritage in the Republic of UkraineJEL: Q12Summary: The situation and prospects for the development of meat-bearing cattle in Ukraine have been discussed. The survey was conducted over the period 2012-2015. Facilities were farms, business organizations, cooperatives and state... The situation and prospects for the development of meat-bearing cattle in Ukraine have been discussed. The survey was conducted over the period 2012-2015. Facilities were farms, business organizations, cooperatives and state institutions involved in meat-breeding cattle in the Republic of Ukraine. There are historical, natural-climatic, fodder and economic prerequisites for the development of meat-bearing cattle breeding in the Republic of Ukraine. An existing gene pool of local breeds (Ukrainian, Volyn, Poles and Southern meats) and imported breeds (Aberdin Anguis, Simeanal, Sharole and Limosin) are observed. The technology and organization of meat-based cattle breeding in the conditions of intensive agriculture in all nature-climatic zones and administrative regions is mainly worked out, analyzed and utilized.DOI: -
Tsvetelina Kabakchieva
Organic Farming - the Future of the Agricultural Economy of BulgariaSummary: Organic farming owes its emergence, existence and principles to the nature itself, while the fundamental rule of its practice is to be in harmony with it, without harming it. In fact, it is a new perception of the environment and a... Organic farming owes its emergence, existence and principles to the nature itself, while the fundamental rule of its practice is to be in harmony with it, without harming it. In fact, it is a new perception of the environment and a new attitude towards its protection, both now and in the future. Organic farming combines the best environmental practices, high biodiversity, the conservation of natural resources and high production standards based on natural substances and processes. It also corresponds to a specific market that responds to specific consumer demands while at the same time it provides public goods that are in terms with environmental protection, animal welfare and rural development.DOI: